Luck India Online Entertainment Pvt. Ltd. Thru. Asst. Manage vs. State Of U.P. Through Prin. Secy. Commercial Tax Lko. & Ors.
(Allahabad High Court, Uttar Pradesh)

Case Law
Petitioner / Applicant
Luck India Online Entertainment Pvt. Ltd. Thru. Asst. Manage
Respondent
State Of U.P. Through Prin. Secy. Commercial Tax Lko. & Ors.
Court
Allahabad High Court
State
Uttar Pradesh
Date
Feb 6, 2020
Order No.
Misc. Bench No. – 3206 of 2020
TR Citation
2020 (2) TR 1396
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

ORDER

Heard Sri Reshma Khan, holding brief of Sri Ashutosh Pathak, learned counsel for the petitioner and Sri Q.H. Rizvi, learned Additional Chief Standing Counsel for respondents.

Grievance of the petitioner is that his earlier application for grant of permission for online quiz game has been rejected on 25.01.2020 on the ground that after coming into force the Goods and Service Tax Act, 2017 and Goods and Service Tax Rules, 2017, the Uttar Pradesh Entertainment and Betting Tax Act, 1797 and Uttar Pradesh Entertainment and Betting Tax Rules, 1980 have been removed by Section 174 of the Goods and Service Tax Act, 2017. Thereafter, the petitioner has filed a fresh application on 27.01.2020 before the respondent no.2 for grant of entertainment license as per new applicable rule and regulations but till today, appropriate authority/granting authority has not taken any decision therein, therefore, this writ petition has been filed with a prayer to quash the order dated 25.01.2020 by which his earlier application for entertainment license was rejected by the respondent no.2 and further to direct the respondent no.2 to decide his application dated 27.01.2020.

Considering the fact that the petitioner has filed application dated 27.01.2020 under new rule and the same is pending consideration before the respondent no.2, we direct the respondent no.2/respondent no.3/competent authority to decide the application dated 27.01.2020, expeditiously. If there is any defect in the application as per new rules, respondent no.2/respondent no.3/competent authority shall intimate the same to the petitioner within seven days from today and if the petitioner removes defects, if any, the application of the petitioner shall be decided by the respondent no.2/respondent no.3/competent authority within seven days from the date of receipt of the application for removal of the defects.

With the aforesaid, the writ petition stands disposed of.

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